Search
Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding … by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid … were inadequately supported. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Accounts Payable Advisory No. 52
… the goods or services. The receipt helps to facilitate prompt payment of invoices, and provides the opportunity to take … vendors may offer. Prior to certifying a claim for payment for goods and services, agency staff must confirm the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemCUNY Bulletin No. CU-423
… Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programFormer Fire Co. Treasurer Admits Stealing $24K
… fire company’s credit cards and stole checks to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, governed by an elected … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… also has not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt … and reports; the reconciliations should be included with the monthly reports presented to and reviewed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCortland County – Public Water Supplies (2016M-318)
… May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with … reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedAccess-A-Ride Accident Claims (Follow-Up)
… for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such things as … that there was an unquantified liability risk associated with black car services and taxis that was expanding and was …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followCUNY Bulletin No. CU-220
… Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) … of the Nurses’ Health Specialty Differential is made in accordance with the 2000-2002 agreement with the New York … Practitioners who meet the eligibility criteria contained in the memorandum dated December 21, 2004 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight … were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance with statute. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131McGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Challenging a Determination – Special 20- and 25-Year Plans
… be paid if they are authorized by law. If you do not meet all the eligibility requirements established by law, you will not … hearing officer. Your request must be filed with the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationCredit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … member. Military Service You may be able to receive credit for some or all of your military service. To determine your … to Tier 1 or Tier 2, you must send us a completed Application to Reinstate a Former Tier 1 or 2 Membership …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service